Official Letter 319/TCT-QLN in 2025 on Late Payment Penalties issued by the General Department of Taxation

To: Thien Duong Bay Tourism Co., Ltd.

The General Department of Taxation has received Official Letter No. 55/2024/CV-PBR dated October 16, 2024, from Thien Duong Bay Tourism Co., Ltd. regarding the exemption of late payment penalties. Regarding this issue, the General Department of Taxation provides the following comments:

Under Point a, Clause 1, Article 59 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019, regulations on cases where late payment penalties must be imposed;

Under Clause 5, Clause 8, Article 59 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019, regulations on cases where late payment penalties are not calculated;

Under Clause 27, Article 3 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019, regulations on cases of force majeure;

Based on the above regulations and the actual file, Thien Duong Bay Tourism Co., Ltd. does not fall under the case of not calculating late payment penalties due to providing goods and services paid from state budget funds, nor does it fall under force majeure. In the event that the Company delays paying taxes beyond the prescribed deadline, as stated in the tax authority's notice, late payment penalties must be paid in accordance with the tax management regulations.

The General Department of Taxation responds for Thien Duong Bay Tourism Co., Ltd. to be aware and comply.

See details here.